資產負債表僅顯示部份重要科目, 完整財報可參考這裡    玩股撇步(動畫小學堂)  

  • 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
  • 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
  • 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
  • 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
  • 最容易被操弄的資產是應收帳款, 存貨和長期投資
  • 如果有資金貸予他人要注意
  • 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
  • 圖表中的值是加一取對數, 目的是為了看趨勢
  • 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
  • 如果未分配盈餘為負, 就算當年有獲利也沒法配息
  • 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
資產負債表-近20季
現金及約當現金 QoQ YoY短期借款 QoQ YoY一年內到期長期負債 QoQ YoY資金貸予他人 QoQ YoY營收 QoQ YoY淨利 QoQ YoY應收帳款及票據 QoQ YoY應收帳款佔營收比(%) QoQ YoY存貨 QoQ YoY長期投資 QoQ YoY長期負債 QoQ YoY商譽及無形資產 QoQ YoY股本 QoQ YoY法定盈餘公積 QoQ YoY特別盈餘公積 QoQ YoY未分配盈餘 QoQ YoY保留盈餘 QoQ YoY其它權益 QoQ YoY配息能力 QoQ YoY非控制權益佔比 QoQ YoY
23Q3 (20)10.45-16.06-26.24.54-10.28-16.390.2364.2900003.39-31.24-13.740.25-26.47-73.124.0414.12-36.8826.4418.16-13.8615.82-4.815.680003.0325.7326.783.18-2.45-9.924.750.211.283.630.06.450.040.033.3312.432.05-4.0916.111.58-1.830.050.0012.482.04-3.70.0048.31-24.86
23Q2 (19)12.45-6.46-16.275.06-1.756.750.1455.56-90.00004.9354.55-6.270.34161.54-52.113.54-12.59-51.3722.38-10.77-26.616.62-8.0827.450002.41-2.4383.973.26-2.69-9.74.740.01.073.636.456.450.0433.3333.3312.180.831.2515.862.192.520.0525.0350.012.230.911.830.00-34.19-2.43
23Q1 (18)13.31-7.79.465.15-1.538.650.09125.0-73.530003.19-15.38-36.20.13316.67-81.434.05-18.51-54.3925.08-9.38-30.9818.084.8748.20002.47-1.981.653.35-2.62-9.74.740.641.073.410.05.570.030.0-72.7312.08-6.435.6915.52-5.085.150.04200.033.3312.12-5.835.760.00-23.07-3.69
22Q4 (17)14.421.8441.375.23-3.6820.230.040-93.330003.77-4.07-43.39-0.06-106.45-110.534.97-22.34-46.7327.67-9.85-28.3117.2415.1654.20002.525.4429.93.44-2.55-9.474.710.430.03.410.05.570.030.0-72.7312.91-0.3910.0616.35-0.378.57-0.040-33.3312.87-0.6910.00.000.07-5.51
22Q3 (16)14.16-4.7752.095.4314.56-6.380-100.0-100.00003.93-25.29-43.530.9330.9927.46.4-12.09-31.3330.700.69-26.8814.9714.834.020002.3982.4482.443.53-2.22-9.254.690.0-0.423.410.05.570.030.0-72.7312.967.7316.1316.416.0813.250100.0100.012.967.9116.970.0092.58-26.32
22Q2 (15)14.8722.2929.984.740.0-10.571.4311.7612.90005.265.2-9.620.711.43108.827.28-18.020.030.49-16.1-20.3913.046.8926.360001.31-46.09-28.83.61-2.7-9.34.690.0-0.423.415.575.90.03-72.73-70.012.035.2515.3415.474.8112.51-0.02-166.6781.8212.014.816.380.00-35.04-7.51
22Q1 (14)12.1619.2238.974.748.97-10.40.34-43.33-72.580005.0-24.925.710.722.81250.08.88-4.8224.0236.33-5.87-6.8312.29.1219.960002.4325.269.953.71-2.37-8.854.69-0.42-0.423.230.00.310.110.010.011.43-2.5613.2814.76-1.9910.070.03200.0127.2711.46-2.0514.830.00-24.520
21Q4 (13)10.29.568.284.35-25.0-17.770.6-29.41-51.610006.66-4.3142.00.57-21.92416.679.330.1150.2438.60-8.055.1811.180.099.820001.9448.09-21.143.8-2.31-8.654.710.00.03.230.00.310.110.010.011.735.1115.9115.063.9311.97-0.0362.572.7311.75.616.880.00-21.970
21Q3 (12)9.31-18.623.565.89.439.640.85-31.45-40.140006.9619.5984.620.73114.711360.09.3228.0241.2141.989.639.7911.178.2412.60001.31-28.8-56.043.89-2.26-8.474.710.00.03.230.310.310.1110.010.011.167.08.3514.495.386.31-0.0827.2738.4611.087.368.950.00141.760
21Q2 (11)11.4430.7422.485.30.190.191.240.0-12.680005.8223.0412.570.3470.0112.57.281.6815.5638.30-1.812.0310.321.473.410001.84-16.74-6.63.98-2.21-8.514.710.00.03.220.00.00.10.00.010.433.371.3613.752.541.03-0.110.015.3810.323.411.570.0000
21Q1 (10)8.75-7.11-6.825.290.026.251.240.0-12.680004.730.8543.770.2211.11300.07.1615.339.339.006.2534.1410.17-0.1-13.080002.21-10.16-7.144.07-2.16-8.334.710.00.03.220.02.880.10.042.8610.09-0.3-6.8313.41-0.3-4.42-0.110.08.339.98-0.3-6.820.0000
20Q4 (9)9.424.7818.195.290.042.971.24-12.68-18.950004.6924.4-6.76-0.18-460.0-151.436.21-5.9122.7336.70-4.0225.4810.182.62-3.960002.46-17.45-9.234.16-2.12-8.174.710.00.03.220.02.880.10.042.8610.12-1.75-6.1213.45-1.32-3.79-0.1115.38-10.010.01-1.57-6.270.0000
20Q3 (8)8.99-3.7520.195.290.060.31.420.00.00003.77-27.08-23.680.05-68.7525.06.64.7612.2438.2411.866.139.92-0.6-2.840002.9851.27-5.14.25-2.3-8.214.710.00.03.220.02.880.10.042.8610.30.1-1.3413.630.150.0-0.130.0-85.7110.170.1-1.930.0000
20Q2 (7)9.34-0.5323.545.2926.25151.91.420.00.00005.1757.1416.970.16220.0-66.676.322.574.6534.1817.5809.98-14.7-1.480001.97-17.23-43.234.35-2.03-7.844.710.00.03.222.882.880.142.8642.8610.29-4.99-1.0613.61-2.990.15-0.13-8.33-116.6710.16-5.14-1.740.0000
20Q1 (6)9.3917.8221.634.1913.2455.191.42-7.19-3.40003.29-34.5913.060.05-85.71-44.445.141.581.9829.07-0.6011.710.3824.340002.38-12.18-22.484.44-1.99-7.884.710.00.03.130.06.830.070.0-12.510.830.46-4.1614.030.36-1.96-0.12-20.0-100.010.710.28-4.720.0000
19Q4 (5)7.976.552.183.712.1268.181.537.7527.50005.031.8224.20.35775.0-14.635.06-13.95-18.1229.25-18.82010.63.8232.830002.71-13.69-12.584.53-2.16-7.744.710.00.03.130.06.830.070.0-12.510.783.26-3.8413.982.57-1.69-0.1-42.86-42.8610.682.99-4.130.0000
19Q3 (4)7.48-1.060.03.357.140.01.420.00.0000.04.9411.760.00.04-91.670.05.88-2.330.036.0300.010.210.790.0000.03.14-9.510.04.63-1.910.04.710.00.03.130.00.00.070.00.010.440.380.013.630.290.0-0.07-16.670.010.370.290.00.0000.0
資產負債表-近10年
現金及約當現金 YoY短期借款 YoY一年內到期長期負債 YoY資金貸予他人 YoY營收 YoY淨利 YoY應收帳款及票據 YoY應收帳款佔營收比(%) YoY存貨 YoY長期投資 YoY長期負債 YoY商譽及無形資產 YoY股本 YoY法定盈餘公積 YoY特別盈餘公積 YoY未分配盈餘 YoY保留盈餘 YoY其它權益 YoY配息能力 YoY非控制權益佔比 YoY
2022 (10)14.4241.375.2320.230.04-93.330017.96-25.692.2823.914.97-46.7327.67-28.3117.2454.2002.5229.93.44-9.474.710.03.415.570.03-72.7312.9110.0616.358.57-0.04012.8710.00.00-5.51
2021 (9)10.28.284.35-17.770.6-51.610024.1742.851.841944.449.3350.2438.605.1811.189.82001.94-21.143.8-8.654.710.03.230.310.1110.011.7315.9115.0611.97-0.03011.716.880.000
2020 (8)9.4218.195.2942.971.24-18.950016.92-2.20.09-90.726.2122.7336.7025.4810.18-3.96002.46-9.234.16-8.174.710.03.222.880.142.8610.12-6.1213.45-3.79-0.11010.01-6.270.000
2019 (7)7.972.183.768.181.5327.50017.3-1.480.97-50.765.06-18.1229.25-16.8910.632.83002.71-12.584.53-7.744.710.03.136.830.07-12.510.78-3.8413.98-1.69-0.1010.68-4.130.000
2018 (6)7.8-41.492.2450.01.2-68.090017.5628.181.97-33.676.186.1935.19-17.167.9819.64003.1-27.914.91-6.834.711.072.9311.410.08011.21-2.6114.220.57-0.07011.14-2.540.000
2017 (5)13.3367.880.4-33.333.761780.00013.780.032.97924.145.8223.8342.48-31.226.6773.7004.371.315.27366.374.6614.782.631.150011.5131.2414.1424.25-0.08011.4329.740.000
2016 (4)7.9415.910.60.00.20.0007.61-29.990.29-86.194.7-21.2761.7612.453.846.371.05-1.872.51-5.281.13-10.324.064.912.68.79008.77-11.6811.38-7.630.04-71.438.81-12.510.000
2015 (3)6.8526.150.60.00.20.00010.87-17.782.1-28.335.97-5.8454.9214.523.6112.111.07-0.932.65364.911.266200.03.870.02.3913.81009.930.6112.322.920.1440.010.071.00.000
2014 (2)5.4313.120.60.00.20.00013.2214.862.9321.586.3431.2647.9614.283.2216.671.08-6.90.57-25.970.020.03.870.02.112.9009.8716.5311.9715.210.109.9717.710.000
2013 (1)4.8-28.680.600.200011.51-8.432.41-5.494.83-21.9741.96-14.782.7616.951.16582.350.77-57.220.020.03.870.01.8616.250.0608.479.7210.3911.48008.4710.430.000

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